{"id":39711,"date":"2024-03-01T16:49:42","date_gmt":"2024-03-01T11:19:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ashwin-purshotam-bajaj-2023456-itr-365-155-taxmann-com-478-bomhc\/"},"modified":"2024-03-01T16:49:42","modified_gmt":"2024-03-01T11:19:42","slug":"pcit-v-ashwin-purshotam-bajaj-2023456-itr-365-155-taxmann-com-478-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ashwin-purshotam-bajaj-2023456-itr-365-155-taxmann-com-478-bomhc\/","title":{"rendered":"PCIT v. Ashwin Purshotam Bajaj (2023)456 ITR 365 \/155 taxmann.com 478 (Bom)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court\u00a0 held that\u00a0 the Tribunal is justified in estimating the gross profit at 12.5 per cent on alleged bogus purchases.\u00a0 (AY.2009-10)<\/p>\n<p><strong>PCIT v. Ashwin Purshotam Bajaj (2023)456 ITR 365\u00a0\/<\/strong><strong>155 taxmann.com 478\u00a0<\/strong> <strong>(Bom)(HC) <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investment-Bogus purchases-Accommodation entries-Estimation of 12.5 Per cent on alleged bogus purchases is affirmed. [S. 69C] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39711","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39711"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39711\/revisions"}],"predecessor-version":[{"id":39712,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39711\/revisions\/39712"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}